This is
perhaps why the Supreme court pointed out in Goli Eswariah vs. Commissioner
of Gift Tax {AIR 1970 SC 1722} that the word disposition
which he does not agree to or even repudiates. Further in Goli Eswariah vs. CGT , it was specifically held thus :
"Before
decision of the Apex Court rendered in the case of Goli Eswariah v. CGT [1970] 76 ITR 675 (SC), wherein it was held that
Supreme Court had occasion to consider this provision in Goli Eswariah v. Commissioner of Gift
xxiv) of the Act: vide the decisions in Goli Eswariah v. Commissioner of Gift-tax , and Commissioner of Gift-tax v. N. S. Getti Chettiar
following the decision in Goli Eswariah vs. MT (1970) 76 ITR 675 (SQ) which related to a case under
Sadanandam (1978) 113 ITR 453 (Mad), following the decision in Goli Eswariah vs. CGT which related to a case under
point of hotchpotch, counsel for the applicants has placed reliance on Goli Eswariah v. CGT [1970] 76 ITR 675 (SC).
11. Aware of the legal
Disposition can hardly be considered to be a legal term. In Goli Eswariah v. Commissioner of Gift Tax , , learned Judges of the Supreme Court were
2025 08:37:01 pm )
regard.”
9.2. In the case of Goli Eswariah -vs- Commissioner of Glft Tax
reported in 1970 AIR 1722 wherein